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SEC Company Response from DarioHealth Corp. (DRIO) (CIK 0001533998) (DRIO) — Mar 23, 2017

DarioHealth Corp. (DRIO) (CIK 0001533998)
Date: March 23, 2017 · CIK: 0001533998 · Accession: 0001144204-17-016281

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File numbers found in text: 333-216607

Date
March 23, 2017
Author
Zvi Ben David
Form
CORRESP
Company
DarioHealth Corp. (DRIO) (CIK 0001533998)

Letter

Via EDGAR Securities and Exchange Commission Division of Corporation Finance Re: DarioHealth Corp. Registration Statement on Form S-3 Filed March 10, 2017 File No. 333-216607

Dear Ms. Ravitz:

The purpose of this letter is to respond to your letter of March 15, 2017 regarding the above-referenced registration statement. We are concurrently filing via EDGAR Amendment No. 1 to the Form S-3 to present updated financial statements.

* * *

We appreciate your letter. Please call our attorney, Robert Condon, (212) 660-3049, of Zysman, Aharoni, Gayer and Sullivan & Worcester LLP, if you have any questions or require additional information.

Sincerely,
DarioHealth Corp.

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CORRESP
1
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DARIOHEALTH CORP.

9 Halamish Street

Caesarea Industrial Park

3088900, Israel

March 23, 2017

Via EDGAR

Amanda Ravitz, Assistant Director

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 Re: DarioHealth Corp.

Registration
Statement on Form S-3

Filed
March 10, 2017

File
No. 333-216607

Dear Ms. Ravitz:

The purpose of this letter is to respond
to your letter of March 15, 2017 regarding the above-referenced registration statement. We are concurrently filing via EDGAR Amendment
No. 1 to the Form S-3 to present updated financial statements.

* * *

We appreciate your letter. Please call
our attorney, Robert Condon, (212) 660-3049, of Zysman, Aharoni, Gayer and Sullivan & Worcester LLP, if you have any questions
or require additional information.

    Sincerely,

    DarioHealth Corp.

    By:  /s/ Zvi Ben David

    Name: Zvi Ben David

    Title: Chief Financial Officer

cc, with a marked copy of Amendment No. 1: Caleb French